Hayden Partners Ltd. Partnership v. Maricopa County

OPINION

FIDEL, Judge.

The appellant, the developer of a partially completed and partially sold residential subdivision, appeals the trial court’s determination that cértain subdivision property still owned by the developer was properly classified as class four undetermined usage property rather than class five residential property for the 1986 tax year. 1 We consider three types of property: (1) unsold residential lots containing completed or partially completed residences; (2) common area tracts on which a swimming pool and ramada or landscaping had been completed; and (3) residential lots on…